ACG 2021C. PRINCIPLES OF FINANCIAL ACCOUNTING.
Prerequisites: Minimum grade of C in MAC 1105 or APA 1111C.
Accounting concepts, principles, procedures and underlying theories applicable to the nature of accounting. Accounting for corporations including financial statements, accounting cycle, current assets, plant and equipment, other long-term assets, current liabilities, long-term debt, and stockholders' equity. (Special Fee $23.00).
ACG 2071C. PRINCIPLES OF MANAGERIAL ACCOUNTING.
Prerequisite: ACG 2021C
Accounting for business information requirements with cost accounting concepts and relationships, statement of cash flows, financial statement analysis, cost-volume-profit analysis, variance analysis, budgeting, pricing decisions, capital expenditure decisions, and management accounting analysis for decision-making. (Special Fee: $23.00).
ACG 2100C. INTERMEDIATE ACCOUNTING I.
Prerequisite: ACG 2071C
Overview of accounting and its theoretical foundation, including recognition, measurement, and reporting of income and assets. (Special Fee: $23.00).
ACG 2110C. INTERMEDIATE ACCOUNTING II.
Prerequisite: ACG 2100C
Overview of accounting and its theoretical foundations, including recognition, measurement and reporting of liabilities and owner's equity, special problems in determination and reporting of income on financial statements.
(Special Fee: $23.00).
ACG 2360C. COST ACCOUNTING.
Prerequisite: ACG 2071c
Accounting principles and procedures used in analysis and control of cost for manufacturing and service businesses. Topics include preparation of statements and schedules, analysis of costs, selling, general and administrative expenses, and variances. (Special Fee: $23.00).
ACG 2450C. COMPUTER ACCOUNTING I.
Prerequisite: APA 1111C or ACG 2021C
Introduction to use of computers to process and organize accounting information. Includes analysis of transactions, data entry, and preparation and analysis of computer-generated financial statements and reports. (Special Fee: $23.00).
ACG 2460C. COMPUTER ACCOUNTING II - SPREADSHEETS.
Prerequisite: ACG 2021C or APA 1111C or MTB 1103 or departmental approval.
Introduction to use of spreadsheets in accounting. Students use spreadsheets to complete accounting cycle, prepare financial statements and reports, and perform financial analysis. (Special Fee: $23.00).